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The Molding Department of Sheridan Company has the following production data: beginning work in process 26000 units (60% complete), started into production 474200 units, completed

The Molding Department of Sheridan Company has the following production data: beginning work in process 26000 units (60% complete), started into production 474200 units, completed and transferred out 449500 units, and ending work in process 50700units (40% complete). Assuming conversion costs are incurred uniformly during the process, the equivalent units for conversion costs are:

500200.

449500.

469780.

453920.

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